taxes Property Tax Assistance

2023 ISD Summary Worksheet

174-Nacogdoches/Nacogdoches County

174-904/Nacogdoches ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,970,046,746 N/A 1,970,046,746 1,970,046,746
B - MULTIFAMILY 314,035,879 N/A 314,035,879 314,035,879
C1 - VACANT LOTS 45,901,062 N/A 45,901,062 45,901,062
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,690,582 N/A 16,690,582 16,690,582
D2 - FARM & RANCH IMP 18,891,730 N/A 18,891,730 18,891,730
E - NON-AG LAND AND IMPROVEMENTS 188,860,465 N/A 188,860,465 188,860,465
F1 - COMMERCIAL REAL 630,282,130 N/A 630,282,130 630,282,130
F2 - INDUSTRIAL REAL 49,560,220 N/A 49,560,220 49,560,220
G - ALL MINERALS 14,961,050 N/A 14,961,050 14,961,050
J - ALL UTILITIES 143,566,820 N/A 143,566,820 143,566,820
L1 - COMMERCIAL PERSONAL 199,819,810 N/A 199,819,810 199,819,810
L2 - INDUSTRIAL PERSONAL 277,609,940 N/A 277,609,940 277,609,940
M1 - MOBILE HOMES 13,112,750 N/A 13,112,750 13,112,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,988,970 N/A 2,988,970 2,988,970
S - SPECIAL INVENTORY 22,120 N/A 22,120 22,120
Subtotal 3,886,350,274 0 3,886,350,274 3,886,350,274
Less Total Deductions 1,213,420,183 0 1,213,420,183 1,213,420,183
Total Taxable Value 2,672,930,091 0 2,672,930,091 2,672,930,091

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 3,015,135,325 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,672,930,091 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 2,875,983,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,533,778,535 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,140,760,325 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,224,510,325 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,745,235,083 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,015,135,325 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,672,930,091 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 2,875,983,769 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,533,778,535 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,140,760,325 T13 plus the loss to the chapter 313 agreement
T16 3,224,510,325 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,745,235,083 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 342,205,234 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 139,151,556 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 125,625,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 83,750,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

174-904-02/Nacogdoches ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,970,046,746 N/A 1,970,046,746 1,970,046,746
B - MULTIFAMILY 314,035,879 N/A 314,035,879 314,035,879
C1 - VACANT LOTS 45,901,062 N/A 45,901,062 45,901,062
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,690,582 N/A 16,690,582 16,690,582
D2 - FARM & RANCH IMP 18,891,730 N/A 18,891,730 18,891,730
E - NON-AG LAND AND IMPROVEMENTS 188,860,465 N/A 188,860,465 188,860,465
F1 - COMMERCIAL REAL 630,282,130 N/A 630,282,130 630,282,130
F2 - INDUSTRIAL REAL 49,560,220 N/A 49,560,220 49,560,220
G - ALL MINERALS 14,961,050 N/A 14,961,050 14,961,050
J - ALL UTILITIES 143,566,820 N/A 143,566,820 143,566,820
L1 - COMMERCIAL PERSONAL 199,819,810 N/A 199,819,810 199,819,810
L2 - INDUSTRIAL PERSONAL 277,609,940 N/A 277,609,940 277,609,940
M1 - MOBILE HOMES 13,112,750 N/A 13,112,750 13,112,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,988,970 N/A 2,988,970 2,988,970
S - SPECIAL INVENTORY 22,120 N/A 22,120 22,120
Subtotal 3,886,350,274 3,886,350,274 3,886,350,274
Less Total Deductions 1,213,420,183 1,213,420,183 1,213,420,183
Total Taxable Value 2,672,930,091 2,672,930,091 2,672,930,091

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 3,015,135,325 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,672,930,091 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 2,875,983,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,533,778,535 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,140,760,325 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,224,510,325 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,745,235,083 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,015,135,325 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,672,930,091 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 2,875,983,769 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,533,778,535 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,140,760,325 T13 plus the loss to the chapter 313 agreement
T16 3,224,510,325 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,745,235,083 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 342,205,234 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 139,151,556 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 125,625,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 83,750,000 Loss to Second Previous Homestead Increase